GSTN has announced a key update to the e-invoicing process for businesses, set to take effect on April 1, 2025. Starting from this date, taxpayers with an annual aggregate turnover (AATO) of Rs 10 crore and above will be required to upload e-invoices to the Invoice Registration Portal (IRP) within 30 days of the invoice issuance date.
Previously, this 30-day requirement was applicable only to businesses with an AATO of Rs 100 crore or more. However, the new regulation will expand the scope to include a wider range of taxpayers, specifically those whose Aggregate Annual Turnover exceeds Rs 10 crore. This change will significantly impact a larger segment of GST taxpayers.
Under GST regulations, suppliers and sellers with a specified AATO must generate an electronic invoice (e-invoice) and upload it onto the IRP portal for buyers to use for input tax credit purposes. When the invoice is uploaded, an invoice reference number (IRN) and a QR code will be generated.
“Starting April 1, 2025, taxpayers with an AATO of Rs 10 crore and above will not be permitted to upload e-invoices older than 30 days from the date of reporting on the IRP portals. This rule will apply to all document types, including Invoices, Credit Notes, and Debit Notes that require an IRN,” stated GSTN in an advisory issued on November 5, 2024.
Consequences of Missing the 30-Day Deadline
According to GSTN, any e-invoice that is not uploaded within the 30-day timeframe will be automatically rejected by the IRP.
Practically, this means that an invoice dated April 1, 2025, must be uploaded by April 30, 2025. Any submissions made after this deadline will not be accepted by the system.
“If an invoice is dated April 1, 2025, it cannot be reported after April 30, 2025. The validations embedded in the invoice registration portals (IRP) will prevent users from uploading the e-invoice once the 30-day window closes. Therefore, it is crucial for taxpayers to ensure that they upload their e-invoices within the stipulated 30-day period,” advised GSTN.
Failing to upload e-invoices promptly can lead to several complications.
For sellers, delays in submission could disrupt timely tax payments. Similarly, buyers may face difficulties in claiming input tax credits, which can impact their eligibility for refunds.
Even in cases exempt from GST, where no tax or input credit applies, timely uploads remain vital for accurate record-keeping and account reconciliation.